Forte Co., had 3,000 units of work in process on April 1 that were 60% complete. During April, 11,000 units were started and as of April 30, 4,000 units that were 40% complete remained in production. How many units were completed during April?
A) 10,000.
B) 9,800.
C) 11,000.
D) 12,200.
E) None of the answers is correct.

Question

Quizplus · Accepted Answer

Equivalent units in beginning work in process = 3,000 x 60% = 1,800 unitsEquivalent units started and completed during April = 11,000 unitsEquivalent units in ending work in process = 4,000 x 40% = 1,600 unitsTotal equivalent units completed and transferred out = 1,800 + 11,000 + 1,600 = 14,400 unitsUnits completed and transferred out = 14,400 / 100% = 14,400 units

Forte Co, Had 3,000 Units of Work in Process on April